https://www.taxtmi.com/caselaws?id=103951 Modvat credit on B.P. Sets used in the manufacture of ingots was examined under Rule 57A of the Central Excise Rules, 1944, with the central question being whether the goods qualified as inputs used in or in relation to manufacture. The Tribunal noted conflicting earlier decisions on similar materials, including a contrary view on refractories and another decision supporting admissibility. Because those inconsistent authorities required closer examination, the appellate order was set aside and the matter remanded for de novo consideration and a fresh speaking order after hearing both sides. en-us Fri, 25 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103951 Modvat credit on B.P. Sets used in the manufacture of ingots was examined under Rule 57A of the Central Excise Rules, 1944, with the central question being whether the goods qualified as inputs used in or in relation to manufacture. The Tribunal noted conflicting earlier decisions on similar materials, including a contrary view on refractories and another decision supporting admissibility. Because those inconsistent authorities required closer examination, the appellate order was set aside and the matter remanded for de novo consideration and a fresh speaking order after hearing both sides. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103951